1.audit 审计 DN;An0
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2.attestation 鉴证 K2R[u#Q
3.credibility 可信赖程度 x,SzZ)l-9
4.audit of financial statements 财务报表审计 L> EC^2\
5.agreed-upon procedures 执行商定程序 ~'l.g^p bv
6.high levels of assurance 高水平保证 2 r=A'
7.compilation 编制 l6EDl0~r
8.reliability 可靠性 j;']L}R
9.relevance 相关性 9fL48f$
10.professional skepticism 职业谨慎 C6C
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11.objectivity 客观性 O.8{ c;
12. professional competence 专业胜任能力 ;MR(Eaep
13.Senior/CPA-in-charge 项目经理 WSW,}tFp"
14.audit engagement letter 业务约定书 h0fbc;l
15.recurring audit 连续审计 W=T}hA# `
16.the client 委托人 R\wG3 Oxol
17.change CPA 更换注册会计师 aGz <Yip
18.the existing CPA 现任注册会计师 {r!X W
19.the successor CPA 后任注册会计师 yr
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20.the preceding CPA前任注册会计师 Ag`:!*
21.issue the audit report 出具审计报告 oLXQ#{([
22.expert 专家 jreY 'y:
23.the board of directors 董事会 c|'hs
24.knowledge of the entity‘ s business 了解被审计单位情况 ?g$dz?^CK&
25.assess material misstatement risks评估重大错报风险 |H4/a;]~
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 w<]Wg^dyQ
27.a general knowledge of —— 初步了解―――的情况 A,T3%TE
28.a more knowledge of—— 进一步了解的情况 EI29;
29.the prior year‘s working papers 以前年度工作底稿 qeyBZ8BG
30.minutes of meeting 会议纪要 >Cjb|f3'i}
31.business risks 经营风险 &\0`\#R
32.appropriateness 适当性 ZdD]l*.\i
33.accounting estimate 会计估计 FFNv'\)
34.management representations 管理层声明 MyOd WD&7
35.going concern assumption 持续经营假设 X192Lar
36.audit plan 审计计划 {]}}rx'|P
37.significant audit areas 重点审计领域 ;?9u#FRtw
38.error 错误 o|
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39.fraud舞弊 %HJ_0qg
40.modified or additional procedures 修改或追加审计程序 *zy0,{bl
41.misappropriation of assets 侵占资产 @Ooh}V#J
42.transactions without substance 虚假交易 TY=BP! s
43.unusual pressures 异常压力 .TURS
44.the suspected noncompliance 涉嫌存在违法行为 @])qw_
45.materialiy 重要性 #n'tpp~O
46.exceed the materiality level 超过重要性水平 IdlW[h3`[
47.approach the materiality level 接近重要性水平 v |XEC[F
48.an acceptably low level 可接受水平 :LL>C)(f
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 .jh uC#x{/
50.misstatements or omissions 错报或漏报 bYEq`kjzc
51.aggregate 总计 u=I>DEe@ c
52.subsequent events 期后事项 ?hS n)
53.adjust the financial statements 调整财务报表 H5Rn.n( |
54.perform additional audit procedures 实施追加的审计程序 otX B:a
55.audit risk 审计风险 I hvL2 zB
56.detection risk 检查风险 bQ=R,
57.inappropriate audit opinion 不适当的审计意见 Mp ~E $f
58.material misstatement 重大的错报 cvbv\G'aT
59.tolerable misstatement 可容忍错报 ;&|ja]r
60.the acceptable level of detection risk 可接受的检查风险
